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2019 (2) TMI 2088 - AT - Service TaxDemand of service tax alongwith interest and penalty - providing certain services to various banks such as HDFC, ICICI, Kotak Mahindra Bank etc. and was registered for payment of service tax for the period from 01.04.2010 to 10.07.2014 - HELD THAT:- The appellant was paying service tax and was filing ST-3 returns. Further, the differential service tax was demanded on the basis of information received from third party without examining whether the payments made by the third party to the appellant was in respect of taxable service provided by the appellant. In the absence of such information that the demanded service tax was lawfully payable by the appellant, such demand is not sustainable. The impugned order is set aside - appeal allowed.
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